Regulations Governing Collection of Customs Service Fees Article 32
Except for the operating fee stipulated in Article 17, payment terms of the official fees levied pursuant to the Regulations shall comply with the following provisions:1. The warehouse storage fee provided in Article 13, the certification fee in Article 14, and the special information service fee in Paragraphs 2 and 3, Article 30 are collected when they accrue.2. Other official fees should be collected on a monthly basis. However, upon the duty-payer’s application, fees may be collected when they accrue.Prior to the announcement made by Customs Administration, MOF to stop the use of the documentary stamp, the customs broker or the duty-payer may affix a documentary stamp at the amount of the official fees to the pertinent customs declaration form or document, except for the followings:1. The sealing fee provided in Subparagraphs 1 and 2, Paragraph 1, Article 5 collected on a monthly basis;2. The express customs clearance processing fee provided in Article 6;3. The special inventory inspection fee provided in Article 16, and the operating fee provided in Article 17;4. The special information service fee provided in Paragraphs 2 and 3, Article 30; and5. The installment payment of the official fee provided in Article 32-2.The documentary stamp is tantamount to a negotiable security; hence should documentary stamp be smudged or destroyed such that its amount or number could no longer be decipherable, said documentary stamp shall become invalid.
中文原文 海關徵收規費規則第32條
依本規則應繳之各項規費，除第十七條規定之業務費外，按下列規定繳納：
一、第十三條規定之倉庫貯存費、第十四條規定之證照費及第三十條第二項、第三項規定之資訊特別服務費逐筆計徵。
二、其餘各項規費一律按月徵收。
但得依繳費義務人之申請逐筆徵收。
除下列情形外，財政部關務署公告規費證停止使用前，得由報關人或繳費義務人按應繳規費金額在有關報單或文件上貼足同額之規費證：
一、第五條第一項第一款、第二款規定之加封費採按月徵收者。
二、第六條規定之快速通關處理費。
三、第十六條、第十七條規定之處理費及業務費。
四、第三十條第二項、第三項規定之資訊特別服務費。
五、第三十二條之二規定之分期繳納規費。
規費證相當於有價證券，如因污損或破損致其金額、號碼不能辨認者，不得使用。
一、第十三條規定之倉庫貯存費、第十四條規定之證照費及第三十條第二項、第三項規定之資訊特別服務費逐筆計徵。
二、其餘各項規費一律按月徵收。
但得依繳費義務人之申請逐筆徵收。
除下列情形外，財政部關務署公告規費證停止使用前，得由報關人或繳費義務人按應繳規費金額在有關報單或文件上貼足同額之規費證：
一、第五條第一項第一款、第二款規定之加封費採按月徵收者。
二、第六條規定之快速通關處理費。
三、第十六條、第十七條規定之處理費及業務費。
四、第三十條第二項、第三項規定之資訊特別服務費。
五、第三十二條之二規定之分期繳納規費。
規費證相當於有價證券，如因污損或破損致其金額、號碼不能辨認者，不得使用。